Author: admin_gst

63

63
Upto 21-09-2025 – Goods – Exemption from GST
GST
Indian National Flag
 
Clarification
* Clarification on exemption from GST on final cost of flag supplied under Har Ghar Tiranga

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4905

4905
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
Omitted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7

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4907

4907
Upto 21-09-2025 – Goods – Exemption from GST
GST
Omitted
 
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Notes:
Omitted vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7

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3101

3101
Upto 21-09-2025 – Goods – Exemption from GST
GST
All goods and organic manure 69[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
All goods and organic manure 69[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as def

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24 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
All goods and organic manure 69[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods and organic manure 9[other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those wher

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y law for the time being in force in any other country.]”
 
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Notes:
As  amended  vide notification no. 28/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as,
“All goods and organic manure [other than put up in unit containers and bearing a registered brand name]”
 
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local l

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